Analisis Uji Beda Jumlah Barang Longstay Sebelum dan Sesudah Adanya Tempat Penimbunan Pabean Sementara (TPPS) di Wilayah Pengawasan KPUBC Tipe A Tanjung Priok

Hajah, Ida Nur (2023) Analisis Uji Beda Jumlah Barang Longstay Sebelum dan Sesudah Adanya Tempat Penimbunan Pabean Sementara (TPPS) di Wilayah Pengawasan KPUBC Tipe A Tanjung Priok. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Sementara menunggu pemuatan atau pengeluarannya, barang impor dan barang ekspor ditimbun di Tempat Penimbunan Sementara (TPS) paling lama 30 (tiga puluh) hari sejak tanggal penimbunannya. Terdahap barang-barang yang telah ditimbun lebih dari 30 hari di TPS dan tidak diselesaikan kewajiban pabeannya oleh pemilik barang, maka ditetapkan sebagai Barang yang Dinyatakan Tidak Dikuasai (BTD) dan dipindahkan ke Tempat Penimbunan Pabean (TPP). Pada praktiknya, terdapat beberapa kendala yang menyebabkan BTD tidak dapat dipindahkan ke TPP sehingga menumpuk di TPS dan disebut barang longstay. Barang longstay/longstanding adalah istilah yang digunakan untuk semua barang impor dan/atau barang ekspor yang telah ditimbun dan telah melampaui batas penimbunan 30 hari di TPS. Pada Oktober 2022, Kepala KPUBC Tipe A Tanjung Priok menetapkan 4 Tempat Penimbunan Pabean Sementara (TPPS) di TPS lini 1 sebagai upaya penyelesaian barang longstay. TPPS adalah sebuah blok longstay di TPS yang ditetapkan sebagai tempat lain yang diperlakukan sama dengan TPP. Barang longstay diselesaikan di TPPS dengan mekanisme yang telah ditetapkan dalam Lampiran Keputusan Kepala KPUBC Tipe A Tanjung Priok tentang Penetapan TPPS. Berdasarkan hal-hal tersebut, dengan menggunakan metode kuantitatif yaitu Uji Beda Paired T Test, Penulis melakukan analisis yang bertujuan untuk mengetahui dampak penetapan TPPS terhadap jumlah barang longstay di TPS lini 1 di wilayah kerja KPUBC Tipe A Tanjung Priok dan kendala yang dihadapi dalam proses penyelesaian barang longstay di TPPS. Penulis juga memberikan saran berupa alternatif solusi berdasarkan kendala yang dihadapi. Kesimpulan yang didapat dari hasil analisis Penulis yaitu terdapat perbedaan signifikan berupa penurunan rata-rata jumlah barang longstay yang ditimbun di TPS setelah penetapan TPPS. / While waiting for loading or unloading, imported goods and exported goods are stockpiled at Temporary Storage (TPS) for a maximum of 30 (thirty) days from the date of storage. For goods that have been stockpiled for more than 30 days at the TPS and the customs obligations are not settled yet by the owner of the goods, then they are determined as Unclaimed Goods (BTD) and transferred to the Customs Hoarding Place (TPP). In practice, there are several obstacles that prevent BTD from being transferred to TPP so that it piled up in TPS and is called longstay goods. Longstay/longstanding goods are the terms used for all imported goods and/or exported goods that have been stockpiled and have exceeded the 30-day stockpiling limit at TPS. In October 2022, the Head of KPUBC Type A Tanjung Priok have set 4 Temporary Customs Hoarding Place (TPPS) at line 1 TPS as an effort to settle longstay goods. TPPS is a longstay block at TPS which is designated as another place that is treated the same as TPP. Longstay goods are completed at TPPS with the mechanism set out in the Appendix to the Decision of the Head of KPUBC Type A Tanjung Priok regarding the Determination of TPPS. Based on these matters, by using a quantitative method—the Paired T Test Method—the author conducted an analysis which aims to determine the impact of TPPS on the number of longstay goods at line 1 TPS in the work area of KPUBC Type A Tanjung Priok and the obstacles encountered in the completion process of longstay goods at TPPS. The author also provides suggestions in the form of alternative solutions based on the obstacles encountered. The conclusion obtained from the results of the author's analysis is that there is a significant difference in the form of a decrease in the average number of longstay items stockpiled in TPS after the determination of TPPS.

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